Abstract

This Article critiques the National Flood Insurance Program and proposes an alternative insurance plan that would use the strengths of the federal tax system to address the complexities of flood loss and provide basic coverage for all individuals. The Article also discusses the current tax rules applicable to flood loss and proposes methods for harmonizing such rules with the proposed program.

Luke, Charlene D. and Abramovsky, Aviva, Managing the Next Deluge: A Tax System Approach to Flood Insurance (August 22, 2011). Connecticut Insurance Law Journal, Forthcoming; University of Florida Levin College of Law Research Paper . Available at SSRN: https://ssrn.com/abstract=1916191

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